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The MSU College of Law Alvin L. Storrs Low-Income Taxpayer Clinic is a free legal-aid clinic that provides legal services to low-income taxpayers who are in controversy with the Internal Revenue Service and educational services relating to tax matters to those for whom English is a second language. We will arrange to meet with clients at other times on an as-needed basis.  The Tax Clinic also provides important tax-related legal services to indigent Michigan taxpayers.

At the same time, the Tax Clinic offers an excellent clinical education program for MSU College of Law students, extending learning beyond the classroom for the benefit of the community. Students receive 10 weeks of intensive training on IRS practice and procedures.  They must also complete 296 service hours each semester.  Under Michigan Court Rule 8.120, second- and third-year law students are permitted to represent Tax Clinic clients under the supervision of clinical faculty, all of whom are members of the State Bar of Michigan with experience in tax law.

The Tax Clinic handles all aspects of controversy with the IRS, including representing taxpayers in cases before the United States Tax Court, the United States District Court, and federal appeals courts.

Do you need to file a 2021 tax return?  Michigan Capital Area United Way VITA Site is a reliable and free service!

The Michigan Capital Area United Way VITA site will begin taking appointments Monday, January 18, 2022, for the 2021 tax returns that are due April 18, 2022.  To schedule an in-person appointment, clients will need to call 211 if dialing from a local (517) and (989) area codes, or 1-866-561-2500 for the direct line.Virtual clients should be able to upload documents starting Monday, January 24, 2022 by going to https://getyourrefund.org/micauw. You can also email vitainfo@micauw.org for more information.

IRS issues information letters to Advance Child Tax Credit recipients and recipients of the third round of Economic Impact Payments; taxpayers should hold onto letters to help the 2022 Filing Season experience

The Internal Revenue Service announced today that it will issue information letters to Advance Child Tax Credit recipients starting in December and to recipients of the third round of the Economic Impact Payments at the end of January. Using this information when preparing a tax return can reduce errors and delays in processing.

The IRS urged people receiving these letters to make sure they hold onto them to assist them in preparing their 2021 federal tax returns in 2022.

Watch for advance Child Tax Credit letter

To help taxpayers reconcile and receive all of the Child Tax Credits to which they are entitled, the IRS will send Letter 6419, 2021 advance CTC, starting late December, 2021 and continuing into January. The letter will include the total amount of advance Child Tax Credit payments taxpayers received in 2021 and the number of qualifying children used to calculate the advance payments. People should keep this and any other IRS letters about advance Child Tax Credit payments with their tax records.

Families who received advance payments will need to file a 2021 tax return and compare the advance Child Tax Credit payments they received in 2021 with the amount of the Child Tax Credit they can properly claim on their 2021 tax return.

The letter contains important information that can make preparing their tax returns easier. People who received the advance CTC payments can also check the amount of their payments by using the CTC Update Portal available on IRS.gov.

Eligible families who did not receive any advance Child Tax Credit payments can claim the full amount of the Child Tax Credit on their 2021 federal tax return, filed in 2022. This includes families who don't normally need to file a tax return.

Economic Impact Payment letter can help with the Recovery Rebate Credit

The IRS will begin issuing Letter 6475, Your Third Economic Impact Payment, to EIP recipients in late January. This letter will help Economic Impact Payment recipients determine if they are entitled to and should claim the Recovery Rebate Credit on their tax year 2021 tax returns that they file in 2022.

Letter 6475 only applies to the third round of Economic Impact Payments that was issued starting in March 2021 and continued through December 2021. The third round of Economic Impact Payments, including the “plus-up” payments, were advance payments of the 2021 Recovery Rebate Credit that would be claimed on a 2021 tax return. Plus-up payments were additional payments the IRS sent to people who received a third Economic Impact Payment based on a 2019 tax return or information received from SSA, RRB or VA; or to people who may be eligible for a larger amount based on their 2020 tax return.

Most eligible people already received the payments. However, people who are missing stimulus payments should review the information to determine their eligibility and whether they need to claim a Recovery Rebate Credit for tax year 2020 or 2021.

Like the advance CTC letter, the Economic Impact Payment letters include important information that can help people quickly and accurately file their tax return.

More information about the Advance Child Tax Credit, Economic Impact Payments and other COVID-19-related tax relief may be found at IRS.gov.

As the 2022 tax filing season approaches, the IRS urges people to make sure an accurate tax return and use electronic filing with direct deposit to avoid delays.


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